AP POLLUTION CONTROL BOARD,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.298/Viz/2025 (िनधा"रण वष"/Assessme298Nt Year: 2021-22) Andhra Pradesh Pollution Vs. Dy. Cit Control Board, (Exemption Circle) Vijayawada Vijayawada Pan:Aaaja1610Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Satyanarayana Murthy, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 30/07/2025 घोषणा की तारीख/Pronouncement: 06/08/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Revision Order Dated 11/03/2025 Of The Learned Cit (Exemptions), Passed U/S 263 Of The Act For The A.Y.2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

23)(vi) is not taxable as all receipts in the income and expenditure account are receipts notified for the purpose of section 10(46) of the Act. Therefore, the surplus generated by the assessee after the notification u/s 10(46) of the Act is also exempted from tax. In support of his contention, the learned Counsel for the assessee

VALLURUPALLI PRABHU KISHORE,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

10%\nadhoc amounting to Rs. 5 crores which was considered as reasonable by the\nLd.AO. The Ld.AO presumed that the assessee has not complied with the TDS\nprovisions and thereby considered Rs.5 Crores, being the expenditure on which\ntax was not deducted at source. We find merit in the argument of the Ld.AR\nthat the disallowances cannot be made

DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD, GUNTUR

23-25 Guntas at Rs. 2,00,000/- per acre. Ld. AO\nbased on the incriminating material in the form of sale agreement has observed\nthat the on-money of Rs.12,90,000/- per acre in cash over and above the document\nvalue has paid by the assessee-company out of the cash generated from\nunaccounted sale of eggs

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

c. M/s. Techcel Electronics & Services : Rs.9,30,000/- 18. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.91,79,472/- considering it as payment to bogus sub-contractors and also made an addition of Rs. 1,59,54,474/-based on the profit found in the impounded material

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

c. M/s. Techcel Electronics & Services : Rs.9,30,000/- 18. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.91,79,472/- considering it as payment to bogus sub-contractors and also made an addition of Rs. 1,59,54,474/-based on the profit found in the impounded material

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

c. M/s. Techcel Electronics & Services : Rs.9,30,000/- 18. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.91,79,472/- considering it as payment to bogus sub-contractors and also made an addition of Rs. 1,59,54,474/-based on the profit found in the impounded material

MUDDADA LAKSHMI RAGHUPATHINAIDU EDUCATIONAL SOCIETY,SRIKAKULAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.82/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Muddada Lakshmi Raghupathinaidu Vs. Income Tax Officer Educational Society Exemption Ward Bandi Street Visakhapatnam Narsannapeta, Srikakulam [Pan : Aaaam8396E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowance of donations. 4. Without prejudice to Ground No.2 and Ground No.3, the learned Addl./JCIT(A) ought to have admitted the additional ground filed by appellant and ought to have held that the assessing officer is not justified in charging the tax on the total income at maximum marginal rate as against normal rates of tax applicable

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. PRABHU KISHORE VALLURUPALLI, VISAKHAPATNAM

Appeal is partly allowed for statistical purpose and\nrevenue appeal is allowed for statistical purposes

10%\nadhoc amounting to Rs. 5 crores which was considered as reasonable by the\nLd.AO. The Ld.AO presumed that the assessee has not complied with the TDS\nprovisions and thereby considered Rs.5 Crores, being the expenditure on which\ntax was not deducted at source. We find merit in the argument of the Ld.AR\nthat the disallowances cannot be made

THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASST. CIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

VISAKHAPATNAM PORT AUTHORITY, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, , VISAKHAPTNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions